Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should, at an advanced level, be able to identify and analyse the taxation issues which arise in relation to companies and shareholders under the Income Tax Assessment Act 1936 (Cth); conduct research into, and give an informed view on the likely development of the law relating to, the taxation of companies and shareholders.
Synopsis The law relating to the taxation of companies and shareholders, imputation, losses, international aspects.
Assessment Research project (5000-7000 words): 50% + Examination (open-book 3 hours): 50%